Composite Benefit Rate Assessment

Employer paid Composite Benefit Rate implementation at UCLA.

Composite Benefit Rates (CBR) at UCLA

UCLA is transitioning to Composite Benefit Rate assessment for employer paid benefits when UC Path goes live during FY17-18. UCLA will join a long list of large research universities that utilize the CBR methodology for charging benefits to funds. Based on employee groupings, employer paid benefits will be pooled and charged at a rate rather than the multiple benefit charges assessed today. CBRs will be charged in a consistent method as a % to all components of pay except for certain bonuses, incentives and Z payments. For a complete list of DOS codes, click here.

Benefit Charge Comparison

	Today	UC Path
Salaries Charged	By % of Effort	By % of Effort
Benefits Charged	Hundreds of Individual Rates	One Composite Rate by Employee Group
Vacation Accrual	Complex Formula until max reached	Simple Formula with no Maximum

What is included in CBR?

The following fringe benefits will be included in the CBR: Retirement: Matching Retirement Contribution, UCRP Supplemental Assessment, and Faculty Summer Retirement. Taxes: OASDI, Medicare, Workers Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability, and PSBP Workers Compensation. Health & Welfare: Health Insurance Contribution, OPEB Health, Dental Insurance, Vision Insurance, Benefits Administration, Employee Support Program, Core Medical Insurance, Life Insurance, Senior Management Supplement, PSBP Broker Fee, PSBP Life Insurance, and Core Life Insurance. Other benefits not mentioned above will not be part of CBR.

What are the CBR Employee Groups and Rates?

Below are the 9 UCLA CBR Employee Groups. Please use these rates to budget contract and grant award proposals for FY17-18.

Composite Benefit Employee Group	Composite Benefit Rate
Faculty Summer	5.1%
HCOMP Senior Faculty	25.8%
Faculty	32.1%
Other Academics	43.4%
Post Docs	32.1%
Staff Exempt	43.4%
Staff Non-Exempt	51.9%
Food-Custodian-Grounds	69.0%
Employees & Students with Limited Benefits	5.1%

How do I map employees to a benefit rate?

Be sure to complete ALL 5 steps below to ensure correct mapping of employees to CBR Employee group:

Steps for Mapping Employees to Employee Groups
Step	Action
1	Map employee to Composite Benefit Employee Group based upon Title Code Link
2	IF DOS Code is equal to ACA or ACM or ACR or SSC THEN Reassign employee to the "Faculty Summer" group
3	IF Benefit Eligibility Level Indicator Assigned (BELIASI) does not equal 1 AND Standard Group is one of the following: Faculty, Other Academic, Staff, HCOMP Senior Faculty, Food-Custodian-Grounds THEN Reassign employee to the "Employees & Students with Limited Benefits" group
4	IF Standard Group is equal to "Staff" AND Fair Labor Standards Act (FLSA) Status is equal to E (Exempt) THEN Reassign employee to "Staff Exempt"
5	IF Standard Group is equal to "Staff" AND Fair Labor Standards Act (FLSA) Status is equal to N (Non-Exempt) THEN Reassign employee to "Staff Non-Exempt"

Vacation Accrual

For proposal budgets that use Vacation Leave rates, see rates below:

FY17-18 Vacation Leave Rate Group	Leave Rate
Fiscal Year Faculty	8.2%
Accruing Staff & Non Faculty Academics	8.7%
Non-Accruing Staff & Academic Year Faculty	0.00%